对建设项目审计的深度思考

经过二十年的发展 ,固定资产投资审计已经形成了具有专业特色基本理论体系 ,形成了财务审计、造价审计和效益审计的基本格局。但是 ,进入二十一世纪 ,国内外形势发生了巨大变化 ,我国的投资体制改革也日益深化 ,在传统体制下建立的固定资产投资审计理念遭遇到了严重的冲击 ,那么 ,进一步完善固定资产投资审计的理论体系和丰富固定资产投资审计实践的问题就成为我们目前关注的重点。从这个视角分析开始 ,有以下几个问题值得讨论 :1、能否开展投资决策审计 ?2、设计工作审计是否应纳入审计范畴 ?3、造价审计如何在招标投标管理和合同管理的背景下进一步深入 ?4、如何规范招标投标审计 ?5、投资主体多元化趋向引导的政府审计应何去何从 ?但愿上述分析能够给从事固定资产投资审计理论研究与实务工作的同仁以有益的启迪。

Pondering on Auditing Construction Projects

After 20 years of development,auditing the investment in the fixed assets has already become a basic system of theory with distinct features of the profession,a basic system of finance auditing,cost-of-manufacture auditing,and benifit auditing.But in the 21 st century,great changes have taken place both at home and abroad;the reform of the investment system is deepening;and the concepts based on traditional system is greatly challenged.So,to further perfect the theory on auditing the investment in the fixed assets,and to enrich its practice become our chief concern.Starting from that,we think the following problems are worth discussion:1.Can we audit investment policy-making? 2.Should the inspection of design be a part of our auditing? 3.With the administration of the contract and inviting and submitting tenders,how can we push the cost-of-manufacture auditing forward? 4.How can the inviting and submitting tenders be standardized? 5.How can the government auditing cope wth the tendency of the multi-investors?